You are a qualified educator if you completed at least 900 hours a school year in a school that provides elementary or secondary education as determined under state law. Additionally, you’re a K-12 teacher, instructor, counselor, principal or aide.
If you’re an eligible educator, you can deduct up to $250 in expenses. Joint filers can deduct a total of $500 in teaching expenses.
The following are categorized as qualified expenses:
- professional development courses
- books
- supplies
- computer equipment (including related software and services)
- other equipment
- supplementary materials
On the other hand, for courses in health or physical education, reporting expenses for supplies must be for athletic supplies.
